U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2022-10

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V

Statement of Net Cost:

V Line

V None SNC

V

Footnote

V None SNC

V

Statement of Changes in Net Position

V Line

V

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

Bulletin No. 2022-10

 1 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

Line

V Footnote

None SBR

V

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

V None SF 133/Schedule P

V

V Line

V

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI

VI Line

VI Footnote

None RBS

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VI Validations and Edits 

Validations

VII Validation Number

None

Edits

Edit Number

None

Bulletin No. 2022-10

Part 2 Fiscal 2022

Bulletin No. 2022-10

 2 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A102 Revised Bulletin No. 2022-10 2022-06 TC 1

III A104 Revised Bulletin No. 2022-10 2022-06 TC 1

III A118 Revised Bulletin No. 2022-10 2022-06 TC 1

III A122 Deleted Bulletin No. 2022-10 2022-06 TC 1

III A123 Revised Bulletin No. 2022-10 2022-06 TC 1

III A138 Revised Bulletin No. 2022-10 2022-06 TC 1

III A186 Revised Bulletin No. 2022-10 2022-06 TC 1

III A195 Revised Bulletin No. 2022-10 2022-06 TC 1

III A196 Revised Bulletin No. 2022-10 2022-06 TC 1

III A202 Revised Bulletin No. 2022-10 2022-06 TC 1

III A212 Revised Bulletin No. 2022-10 2022-06 TC 1

III A220 Revised Bulletin No. 2022-10 2022-06 TC 1

III A250 Revised Bulletin No. 2022-10 2022-06 TC 1

III A510 Revised Bulletin No. 2022-10 2022-06 TC 1

III A706 Revised Bulletin No. 2022-10 2022-06 TC 1

III A708 Revised Bulletin No. 2022-10 2022-06 TC 1

III B126 Revised Bulletin No. 2022-10 2022-06 TC 1

III B162 Revised Bulletin No. 2022-10 2022-06 TC 1

III C101 Revised Bulletin No. 2022-10 2022-06 TC 1

III C103 Revised Bulletin No. 2022-10 2022-06 TC 1

III C106 Revised Bulletin No. 2022-10 2022-06 TC 1

III C107 Revised Bulletin No. 2022-10 2022-06 TC 1

III C109 Revised Bulletin No. 2022-10 2022-06 TC 1

III C114 Revised Bulletin No. 2022-10 2022-06 TC 1

III C116 Revised Bulletin No. 2022-10 2022-06 TC 1

III C117 Revised Bulletin No. 2022-10 2022-06 TC 1

III C124 Revised Bulletin No. 2022-10 2022-06 TC 1

III C130 Revised Bulletin No. 2022-10 2022-06 TC 1

III C132 Revised Bulletin No. 2022-10 2022-06 TC 1

III C136 Revised Bulletin No. 2022-10 2022-06 TC 1

III C154 Revised Bulletin No. 2022-10 2022-06 TC 1

III C172 Revised Bulletin No. 2022-10 2022-06 TC 1

III C176 Revised Bulletin No. 2022-10 2022-06 TC 1

III C182 Revised Bulletin No. 2022-10 2022-06 TC 1

III C190 Revised Bulletin No. 2022-10 2022-06 TC 1

III C204 Revised Bulletin No. 2022-10 2022-06 TC 1

III C412 Revised Bulletin No. 2022-10 2022-06 TC 1

III C413 Revised Bulletin No. 2022-10 2022-06 TC 1

III C416 Revised Bulletin No. 2022-10 2022-06 TC 1

III C452 Revised Bulletin No. 2022-10 2022-06 TC 1

III C602 Revised Bulletin No. 2022-10 2022-06 TC 1

Bulletin No. 2022-10

 3 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III C604 Revised Bulletin No. 2022-10 2022-06 TC 1

III C606 Revised Bulletin No. 2022-10 2022-06 TC 1

III C608 Revised Bulletin No. 2022-10 2022-06 TC 1

III C609 Revised Bulletin No. 2022-10 2022-06 TC 1

III C612 Revised Bulletin No. 2022-10 2022-06 TC 1

III C614 Revised Bulletin No. 2022-10 2022-06 TC 1

III C616 Revised Bulletin No. 2022-10 2022-06 TC 1

III C618 Revised Bulletin No. 2022-10 2022-06 TC 1

III C622 Revised Bulletin No. 2022-10 2022-06 TC 1

III C626 Revised Bulletin No. 2022-10 2022-06 TC 1

III C628 Revised Bulletin No. 2022-10 2022-06 TC 1

III C636 Revised Bulletin No. 2022-10 2022-06 TC 1

III C640 Revised Bulletin No. 2022-10 2022-06 TC 1

III C646 Revised Bulletin No. 2022-10 2022-06 TC 1

III C648 Revised Bulletin No. 2022-10 2022-06 TC 1

III C650 Revised Bulletin No. 2022-10 2022-06 TC 1

III C702 Revised Bulletin No. 2022-10 2022-06 TC 1

III C704 Revised Bulletin No. 2022-10 2022-06 TC 1

III C706 Revised Bulletin No. 2022-10 2022-06 TC 1

III C708 Revised Bulletin No. 2022-10 2022-06 TC 1

III D108 Revised Bulletin No. 2022-10 2022-06 TC 1

III D110 Revised Bulletin No. 2022-10 2022-06 TC 1

III D120 Revised Bulletin No. 2022-10 2022-06 TC 1

III D134 Revised Bulletin No. 2022-10 2022-06 TC 1

III D438 Revised Bulletin No. 2022-10 2022-06 TC 1

III D618 Revised Bulletin No. 2022-10 2022-06 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV 419300 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2022-10 2022-04 ATT TBL 1

IV 422100 Revised Reimbursable Flag attribute domain value from "D/R" to "R" Bulletin No. 2022-10 2022-06 ATT TBL 2

IV 422512 Revised Begin/End Indicator attribute domain value from "B/E/C" to "E" Bulletin No. 2022-10 2022-06 ATT TBL 2

IV 426000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-10 2022-06 ATT TBL 2

IV 449000 Revised Debit/Credit attribute domain value from "C" to "D/C" Bulletin No. 2022-10 2022-04 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V

Bulletin No. 2022-10

 4 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V Footnote

V Statement of Net Cost:

Column

None SNC

V

V Line

None SNC

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Footnote

V Statement of Custodial Activity: 

Line

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL account 439402; Added USSGL account 497100 with Footnote 3; 

Deleted USSGL account 422512 with Begin/End attribute domain value "B"

Bulletin No. 2022-10 2022-06 SBR 1

V 1290 Added USSGL account 419300 with Authority Type attribute domain value "D" Bulletin No. 2022-10 2022-06 SBR 1

V 2405 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

449000 with Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-06 SBR 1

Footnote

None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

V 1000 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1000 Added USSGL account 439402 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 1020 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

Bulletin No. 2022-10

 5 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1044 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 1172 Added USSGL account 419300 Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1173 Added USSGL account 419300 Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1724 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1940 Revised Availability Time Indicator attribute domain value from "A" to "A/S" for 

USSGL accounts 461000 and 462000

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 2404 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

449000 with Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 3060 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 

428700 with Fund Type attribute domain value "EP/ER"

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 2

V 3072 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5090 Added USSGL account 439800 with Reimbursable Flag "R" and Begin/End attribute 

domain value "E"; Revised the Fund Type attribute domain value from "EG" to "EG/ER" 

for USSGL account 439800 with Reimbursable Flag attribute domain value "R" and 

Begin/End attribute domain value "B"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5092 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5311 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5312 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5313 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5313 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5323 Deleted USSGL account 445000 with Financing Account Code attribute domain value 

"D/G"

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5324 Deleted USSGL accounts 445000 and 465000 with TAS Status attribute domain value 

"E" and Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5331 Deleted USSGL account 422500 with Finanacing Account Code attribute domain value 

"D/G"; Deleted USSGL account 422512 

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5333 Deleted USSGL account 422512 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5341 Added USSGL account 423400 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V Footnote

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI Footnote

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

Bulletin No. 2022-10

 6 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

VII Validation Number

VII 21E Added pass exception for TAS 012 3241 Bulletin No. 2022-10 2022-03 VAL 6

VII 22E Added pass exception for TAS 047 2021 2021 0108 Bulletin No. 2022-10 2022-03 VAL 1

VII 32E Deleted pass exceptions Bulletin No. 2022-10 2022-03 VAL 1

VII 42E Revised pass exception from AID 011 to AID 020 Bulletin No. 2022-10 2022-03 VAL 20

VII 44E Added pass exceptions for multiple TAS Bulletin No. 2022-10 2022-02 VAL 1

VII 69E Added pass exception for TAS 070 X 5088 Bulletin No. 2022-10 2022-02 VAL 1

VII 76E Revised multiple pass exceptions from AID 011 to AID 020 Bulletin No. 2022-10 2022-02 VAL 20

VII 99E Added pass exceptions for TAS 014 X 4053 and 075 2021 2022 0350 Bulletin No. 2022-10 2022-02 VAL 1

VII 99E Added pass exceptions for TAS 047 X 4542 001 Bulletin No. 2022-10 2022-04 VAL 1

VII 111 Deleted USSGL account 426000 Bulletin No. 2022-10 2022-06 VAL 8

VII 111E Added multiple pass exceptions Bulletin No. 2022-10 2022-02 VAL 1

VII 111E Added pass exception for Fund Family 014 5141 with USSGL account 427700 Bulletin No. 2022-10 2022-04 VAL 1

VII 111E Deleted pass exception for USSGL account 426000 Bulletin No. 2022-10 2022-06 VAL 8

VII 120E Added pass exception for TAS 086 X 4240 Bulletin No. 2022-10 2022-03 VAL 1

VII 122E Added multiple pass exceptions Bulletin No. 2022-10 2022-02 VAL 1

VII 122E Added multiple pass exceptions Bulletin No. 2022-10 2022-03 VAL 1

VII 122E Added multiple pass exceptions Bulletin No. 2022-10 2022-04 VAL 1

VII

VII Edits

VII Edit Number

VII 2 Added SF133 line 2404 Bulletin No. 2022-10 2022-02 EDIT 1

VII 2 Added SF133 lines 1039, 1066, 1154, 1254, 1432, 1532, 1743, and 1843 Bulletin No. 2022-10 2022-03 EDIT 1

VII 3 Deleted USSGL account 422512 Bulletin No. 2022-10 2022-06 EDIT 8

VII 4 Added USSGL account 449000 Bulletin No. 2022-10 2022-04 EDIT 8

VII 157 Added Bulletin No. 2022-10 2022-03 EDIT 17

Bulletin No. 2022-04

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

Bulletin No. 2022-10

 7 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV DEFC Revised definition to include link to OMB Dashboard for listing of the valid codes. Bulletin No. 2022-04 2021-12 ATT TBL 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV DEFC Revised DEFC Attributes from "A,B,C,D,E,F,G,H,I 

J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X,Y,Z" to "1 or 3 Character OMB Approved Value" for 

all USSGL accounts requiring the attribute

Bulletin No. 2022-04 2021-12 ATT TBL 1

USSGL

IV DEFC Revised DEFC Attributes from "A,B,C,D,E,F,G,H,I 

J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X,Y,Z" to "1 or 3 Character OMB Approved Value" for 

all USSGL accounts requiring the attribute

Bulletin No. 2022-04 2021-12 ATT TBL 1

IV 415730 Revised Transitioning Code attribute domain value from "X" to "X/N" Bulletin No. 2022-04 2021-12 ATT TBL 1

IV 415900 Revised Fund Type attribute domain value from "ET" to "ES/ET" and Reporting Type 

Code from "E" to "E/U"

Bulletin No. 2022-04 2021-12 ATT TBL 1

IV 415901 Revised Fund Type attribute domain value from "ET" to "ES/ET" and Reporting Type 

Code from "E" to "E/U"

Bulletin No. 2022-04 2021-12 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V

Statement of Net Cost:

V Line

V None SNC

V

Footnote

V None SNC

V

Statement of Changes in Net Position

V Line

V

Footnote

Statement of Custodial Activity: 

V Line

Bulletin No. 2022-10

 8 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V 1071 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415901

Bulletin No. 2022-04 2021-12 SBR 1

V 1290 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415900

Bulletin No. 2022-04 2021-12 SBR 1

V Footnote

None SBR

V

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

V None SF 133/Schedule P

V

V Line

1023 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415901

Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V 1040 Revised Transitioning Code attribute domain value from "X/N" to "X/K/N" for USSGL 

account 411910

Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V 1236 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415900

Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V 5097 Revised Transitioning Code attribute domain value from "N" to "X" for USSGL account 

415730

Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V 5311 Added USSGL account 439730 Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V 5313 Added USSGL account 439730 Bulletin No. 2022-04 2021-12 SF 133/Schedule P 1

V

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI

VI Line

VI Footnote

None RBS

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

Bulletin No. 2022-10

 9 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI 9 Revised calcualtion line Bulletin No. 2022-04 2021-12 RSONP 2

VI Footnote

VI Validations and Edits 

Validations

VII Validation Number

VII

VII 32E Added multiple pass exceptions Bulletin No. 2022-04 2021-12 VAL 6

VII 38E Added pass exception for TAS 097 2015 2016 0130 Bulletin No. 2022-04 2021-12 VAL 6

VII 43 Added USSGL Account 412250; Revised Name, Description, and Error Message Bulletin No. 2022-04 2021-11 VAL 8

VII 43E Added pass exception for TAS 020 X 4521; Revised Name, Description, and Error 

Message

Bulletin No. 2022-04 2021-11 VAL 6

VII 51E Added pass exception for TAS 097 2015 2016 0130 Bulletin No. 2022-04 2021-12 VAL 6

VII 55E Added pass exception for TAS 012 X 5531 Bulletin No. 2022-04 2021-12 VAL 6

VII 67E Added pass exception for TAS 075 075 X 8004 Bulletin No. 2022-04 2021-12 VAL 6

VII 70E Added pass exception for TAS 012 X 5203 Bulletin No. 2022-04 2021-11 VAL 6

VII 70E Added pass exception for TAS 014 X 5198 Bulletin No. 2022-04 2021-12 VAL 6

VII 81E Added pass exception for TAS 012 X 5531 Bulletin No. 2022-04 2021-12 VAL 6

VII 99E Added multiple pass exceptions Bulletin No. 2022-04 2021-12 VAL 6

VII 110E Added pass exception for Begin/End Indicator Domain Value "B" Bulletin No. 2022-04 2021-12 VAL 6

VII 111E Added multiple pass exceptions Bulletin No. 2022-04 2021-11 VAL 6

VII 111E Added multiple pass exceptions Bulletin No. 2022-04 2021-12 VAL 6

VII 122E Added multiple pass exceptions Bulletin No. 2022-04 2021-10 VAL 6

VII 122E Added multiple pass exceptions Bulletin No. 2022-04 2021-11 VAL 6

VII 122E Added multiple pass exceptions Bulletin No. 2022-04 2021-12 VAL 6

Edits

Edit Number

VII

VII 2 Added SF133 Line 1046 Bulletin No. 2022-04 2021-11 EDIT 1

VII 4 Added USSGL Account 412050 Bulletin No. 2022-04 2021-11 EDIT 1

VII 24 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 38 Revised Description Bulletin No. 2022-04 2021-10 EDIT 2

VII 46 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 47 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 49 Added USSGL Account 411912 Bulletin No. 2022-04 2021-11 EDIT 1

VII 68 Added BETC RSSPCEXP Bulletin No. 2022-04 2021-11 EDIT 1

VII 69 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 70 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 71 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 72 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 73 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

Bulletin No. 2022-10

 10 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 74 Added SF133 Line 1046 Bulletin No. 2022-04 2021-11 EDIT 1

VII 100 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 101 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 102 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 103 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 104 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 105 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 106 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 107 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 118 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 119 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 120 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 121 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 122 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 123 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 134 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 135 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 136 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 137 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 138 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

VII 139 Added USSGL Account 412250 Bulletin No. 2022-04 2021-11 EDIT 8

Bulletin No. 2022-04

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I 439503 Deleted Bulletin No. 2022-04 2022-03 COA 1

I 439702 Revised Bulletin No. 2022-04 2022-03 COA 1

II USSGL Accounts and Definitions:

II 292000 Revised Bulletin No. 2022-04 2022-03 DEF 7

II 299500 Revised Bulletin No. 2022-04 2022-03 DEF 7

II 439503 Deleted Bulletin No. 2022-04 2022-03 DEF 1

II 439702 Revised Bulletin No. 2022-04 2022-03 DEF 1

III USSGL Account Transactions:

III A417 Added Bulletin No. 2022-04 2022-03 TC 8

III A418 Added Bulletin No. 2022-04 2022-03 TC 8

III A514 Modified Bulletin No. 2022-04 2022-03 TC 19

III B432 Modified Bulletin No. 2022-04 2022-03 TC 8

III B434 Modified Bulletin No. 2022-04 2022-03 TC 8

III B438 Modified Bulletin No. 2022-04 2022-03 TC 2

III C402 Modified Bulletin No. 2022-04 2022-03 TC 8

III C630 Modified Bulletin No. 2022-04 2022-03 TC 19

III C632 Deleted Bulletin No. 2022-04 2022-03 TC 19

Bulletin No. 2022-10

 11 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III C634 Deleted Bulletin No. 2022-04 2022-03 TC 19

III D306 Modified Bulletin No. 2022-04 2022-03 TC 8

III D310 Modified Bulletin No. 2022-04 2022-03 TC 8

III D625 Deleted Bulletin No. 2022-04 2022-03 TC 8

III E418 Modified Bulletin No. 2022-04 2022-03 TC 8

III F336 Modified Bulletin No. 2022-04 2022-03 TC 19

III F397 Deleted Bulletin No. 2022-04 2022-03 TC 8

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

Definition

IV DEFC Revised definition to include link to OMB Dashboard for listing of the valid codes. Bulletin No. 2022-04 2022-01 ATT TBL 1

IV BOC Added new Attribute Bulletin No. 2022-04 2022-01 ATT TBL 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV DEFC Revised DEFC Attributes from "A,B,C,D,E,F,G,H,I 

J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X,Y,Z" to "1 or 3 Character OMB Approved Value" for 

all USSGL accounts requiring the attribute

Bulletin No. 2022-04 2022-01 ATT TBL 1

IV BOC Added Attribute Domain Value "####" Bulletin No. 2022-04 2022-01 ATT TBL 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV DEFC Revised DEFC Attributes from "A,B,C,D,E,F,G,H,I 

J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X,Y,Z" to "1 or 3 Character OMB Approved Value" for 

all USSGL accounts requiring the attribute

Bulletin No. 2022-04 2022-01 ATT TBL 1

IV BOC Added BOC Attribute Domain Value "####" for USSGL accounts 480100, 480200, 

483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 490800, 493100, 

497100, 497200, 498100, and 498200

Bulletin No. 2022-04 2022-01 ATT TBL 1

IV 415730 Revised Transitioning Code attribute domain value from "N" to "X/N" Bulletin No. 2022-04 2022-01 ATT TBL 1

IV 415900 Revised Fund Type attribute domain value from "ET" to "ES/ET" and Reporting Type 

Code from "E" to "E/U"

Bulletin No. 2022-04 2022-01 ATT TBL 1

IV 415901 Revised Fund Type attribute domain value from "ET" to "ES/ET" and Reporting Type 

Code from "E" to "E/U"

Bulletin No. 2022-04 2022-01 ATT TBL 1

IV 416612 Revised Trading Partner Agency Identifier from blank to "###" and Trading Partner 

Main Account Code from blank to "####"

Bulletin No. 2022-04 2022-03 ATT TBL 1

IV 416712 Revised Trading Partner Agency Identifier from blank to "###" and Trading Partner 

Main Account Code from blank to "####"

Bulletin No. 2022-04 2022-03 ATT TBL 1

IV 417400 Revised Fed/Non-fed attribute domain value from blank to "F"; Revised Trading Partner 

attribute domain value from blank to "###"; Revised Trading Partner Main blank to 

"####"; Revised Fund Type attribute domain value from "EG/EP" to "EG/EP/ES"

Bulletin No. 2022-04 2022-03 ATT TBL 1

IV 426900 Revised Reimbursable Flag Indicator from "R' to "D/R" Bulletin No. 2022-04 2022-01 ATT TBL 1

IV 740000 Revised TAS Status attribute domain value from "U/E" to "U/E/C" Bulletin No. 2022-04 2022-03 ATT TBL 3

IV 740100 Revised TAS Status attribute domain value from "U/E" to "U/E/C" Bulletin No. 2022-04 2022-03 ATT TBL 3

IV 740500 Revised TAS Status attribute domain value from "U/E" to "U/E/C" Bulletin No. 2022-04 2022-03 ATT TBL 3

Bulletin No. 2022-10

 12 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V

V Line

V 22.2 (old) Revised line number from 22.2 to 26.5 Bulletin No. 2022-04 2022-03 BS 9

V 26.5 (new) Revised line title Bulletin No. 2022-04 2022-03 BS 9

V 22.3 (old) Revised line number from 22.3 to 22.2 Bulletin No. 2022-04 2022-03 BS 9

V 22.2 (new) Revised line number Bulletin No. 2022-04 2022-03 BS 9

V 22.4 (old) Revised line number from 22.4 to 22.3 Bulletin No. 2022-04 2022-03 BS 9

V 22.3 (new) Revised line number Bulletin No. 2022-04 2022-03 BS 9

V Footnote

V 1 Revised TFM reference from "Appendix 7" to "Appendix 3". Bulletin No. 2022-04 2022-03 BS 3

V 8 Revised General Fund reference. Bulletin No. 2022-04 2022-03 BS 3

V Statement of Net Cost:

Column

None SNC

V

V Line

None SNC

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Footnote

V Statement of Custodial Activity: 

Line

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415901

Bulletin No. 2022-04 2022-01 SBR 1

V 1071 Added USSGL account 417400 Bulletin No. 2022-04 2022-03 SBR 1

Bulletin No. 2022-10

 13 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1290 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

411900 with TAS Status attribute domain value "U"; Revised Fund Type attribute 

domain value from "ET" to "ES/ET" for USSGl account 415900

Bulletin No. 2022-04 2022-01 SBR 1

V 1290 Revised Fed/Non-fed attribute domain value from blank to "F" and Fund Type attribute 

domain value from "EG" to "EG/ES" for USSGL account 417400

Bulletin No. 2022-04 2022-03 SBR 1

V 1490 Revised Fed/Non-fed attribute domain value from blank to "F" for USSGL account 

417400

Bulletin No. 2022-04 2022-03 SBR 1

V 1890 Added USSGL account 426900 Bulletin No. 2022-04 2022-01 SBR 1

V 1890 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL accounts 426100, 426600, and 427700

Bulletin No. 2022-04 2022-03 SBR 1

V 2412 Revised Line calculation detail Bulletin No. 2022-04 2022-03 SBR 2

V 2490 Revised Line calculation detail Bulletin No. 2022-04 2022-03 SBR 2

V 4190 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL accounts 426100, 426600, and 427700

Bulletin No. 2022-04 2022-03 SBR 1

Footnote

None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

V 1020 Added USSGL account 417400 Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 1023 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415901

Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 1040 Revised Transitioning Code attribute domain value from "X/N" to "X/K/N" for USSGL 

account 411910

Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 1122 Revised Fed/Non-fed attribute domain value from blank to "F" for USSGL account 

417400

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 1222 Revised Fed/Non-fed attribute domain value from blank to "F" and Fund Type attribute 

domain value from "EG" to "EG/ES" for USSGL account 417400

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 1236 Revised Fund Type attribute domain value from "ET" to "ES/ET" for USSGL account 

415900

Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 1410 Revised Fed/Non-fed attribute domain value from blank to "F" for USSGL account 

417400

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 1700 Added USSGL account 426900 Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 1700 Added USSGL accounts 426100, 426600, and 427700 with Fund Type attribute domain 

value "ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 1800 Added USSGL accounts 426100, 426600, and 427700 with Fund Type attribute domain 

value "ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4030 Added USSGL account 427700 with Fund Type attribute domain value "ES/ET" Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4033 Added USSGL account 426900 with Reimbursable Flag attribute domain value "D" Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 4033 Added USSGL accounts 426100 and 426600 with Fund Type attribute domain values 

"ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4052 Added USSGL account 426900 Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

Bulletin No. 2022-10

 14 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4052 Added USSGL accounts 426100, 426600, and 427700 with Fund Type attribute domain 

value "ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4090 Revised calculation detail Bulletin No. 2022-04 2022-01 SF 133/Schedule P 2

V 4120 Added USSGL account 427700 with Fund Type attribute domain value "ES/ET" Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4123 Added USSGL accounts 426100 and 426600 with Fund Type attribute domain values 

"ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 4142 Added USSGL accounts 426100, 426600, and 427700 with Fund Type attribute domain 

value "ES/ET"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 5097 Revised Transitioning Code attribute domain value from "N" to "X" for USSGL account 

415730

Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 5098 Added USSGL account 439730 with PYA attribute domain value "X"; Revised debit 

credit line sign for USSGL account 439700 and 439730 with PYA attribute domain 

value "P"; Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL 

account 439730 with PYA attribute domain value "P"

Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 5311 Added USSGL account 439730 Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V 5313 Added USSGL account 439730 Bulletin No. 2022-04 2022-01 SF 133/Schedule P 1

V

V Footnote

V 7 Revised Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 8 Revised Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 9 Revised Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 10 Revised Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

V 11 Added Bulletin No. 2022-04 2022-03 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI 22.2 (old) Revised line number from 22.2 to 26.5 Bulletin No. 2022-04 2022-03 RBS 9

VI 26.5 (new) Revised line title Bulletin No. 2022-04 2022-03 RBS 9

VI 22.3 (old) Revised line number from 22.3 to 22.2 Bulletin No. 2022-04 2022-03 RBS 9

VI 22.2 (new) Revised line number Bulletin No. 2022-04 2022-03 RBS 9

VI 22.4 (old) Revised line number from 22.4 to 22.3 Bulletin No. 2022-04 2022-03 RBS 9

VI 22.3 (new) Revised line number Bulletin No. 2022-04 2022-03 RBS 9

VI Footnote

VI 1 Revised TFM reference from "Appendix 7" to "Appendix 3". Bulletin No. 2022-04 2022-03 RBS 3

VI 8 Revised General Fund reference. Bulletin No. 2022-04 2022-03 RBS 3

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Bulletin No. 2022-10

 15 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VII None RSOCNP

VII

VII Line

VII 9 Revised Calcualtion Line Bulletin No. 2022-04 2021-12 RSOCNP 2

VII

VII Footnote

VII

VII

VII Validations and Edits 

VII Validations

VII Validation Number

VII

VII 33E Added exceptions for USSGL Account 407000 Bulletin No. 2022-04 2022-01 VAL 6

VII 34E Added exceptions for USSGL Account 407000 Bulletin No. 2022-04 2022-01 VAL 6

VII 43 Added USSGL Account 412250; Revised Name, Description, and Error Message Bulletin No. 2022-04 2022-01 VAL 8

VII 43E Added pass exception for TAS 020 X 4521; Revised Name, Description, and Error 

Message

Bulletin No. 2022-04 2022-01

VAL

6

VII 46E Deleted Fund Family 086 4240 Bulletin No. 2022-04 2022-01 VAL 1

VII 55E Added pass exception for TAS 012 X 5531 Bulletin No. 2022-04 2022-01 VAL 6

VII 67E Added pass exception for TAS 075 075 X 8004 Bulletin No. 2022-04 2022-01 VAL 6

VII 81E Added pass exception for TAS 012 X 5531 Bulletin No. 2022-04 2022-01 VAL 6

VII 99E Added multiple pass exceptions Bulletin No. 2022-04 2022-01 VAL 6

VII 122E Added multiple pass exceptions Bulletin No. 2022-04 2022-01 VAL 6

VII 124 Added to limit the use of USSGL Account 426900 with Reimbursable Flag Domain 

Value "D"

Bulletin No. 2022-04 2022-01

VAL

1

VII 124E Added pass exception for Fund Family 097 0130 Bulletin No. 2022-04 2022-01 VAL 1

VII

VII

VII Edits

VII Edit Number

VII

VII 2 Added SF133 Line 1046 Bulletin No. 2022-04 2022-01 EDIT 1

VII 4 Added USSGL Account 412050 Bulletin No. 2022-04 2022-01 EDIT 1

VII 21 Added USSGL Account 412250 to Closing Group 420100 Bulletin No. 2022-04 2022-01 EDIT 8

VII 24 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 24 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 38 Revised Description Bulletin No. 2022-04 2022-01 EDIT 2

VII 46 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 47 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 49 Added USSGL Account 411912 Bulletin No. 2022-04 2022-01 EDIT 1

VII 68 Added BETC RSSPCEXP Bulletin No. 2022-04 2022-01 EDIT 1

VII 69 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 69 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

Bulletin No. 2022-10

 16 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 70 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 70 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 71 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 71 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 72 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 72 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 73 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 73 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 74 Added SF133 Line 1046 Bulletin No. 2022-04 2022-01 EDIT 1

VII 100 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 100 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 101 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 101 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 102 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 102 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 103 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 103 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 104 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 104 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 105 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 105 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 106 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 106 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 107 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 107 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 118 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 118 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 119 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 119 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 120 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 120 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 121 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 121 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 122 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 122 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 123 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 123 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 134 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 134 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 135 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 135 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 136 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 136 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 137 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 137 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 138 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 138 Revised to be a fatal edit Bulletin No. 2022-04 2022-02 EDIT 17

VII 138 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

Bulletin No. 2022-10

 17 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 139 Added USSGL Account 412250 Bulletin No. 2022-04 2022-01 EDIT 8

VII 139 Revised to be a fatal edit Bulletin No. 2022-04 2022-02 EDIT 17

VII 139 Deleted USSGL Account 439501 Bulletin No. 2022-04 2022-03 EDIT 8

VII 148 Revised to be a proposed analytical edit Bulletin No. 2022-04 2022-02 EDIT 1

VII 149 Revised to be a proposed analytical edit Bulletin No. 2022-04 2022-02 EDIT 1

VII 156 Added Bulletin No. 2022-04 2022-02 EDIT 17

Bulletin No. 2021-20

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

I 412250 Added Bulletin No. 2021-20 2021-10 COA 8

II USSGL Accounts and Definitions:

II 113500 Revised Bulletin No. 2021-20 2021-10 DEF 7

II 113510 Revised Bulletin No. 2021-20 2021-10 DEF 7

II 412250 Added Bulletin No. 2021-20 2021-10 DEF 8

III USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-20 2021-10 TC 1

III A123 Revised Bulletin No. 2021-20 2021-10 TC 1

III A195 Revised Bulletin No. 2021-20 2021-10 TC 8

III A252 Added Bulletin No. 2021-20 2021-10 TC 8

III A253 Added Bulletin No. 2021-20 2021-10 TC 8

III A474 Revised Bulletin No. 2021-20 2021-10 TC 1

III A478 Revised Bulletin No. 2021-20 2021-10 TC 1

III A552 Deleted Bulletin No. 2021-20 2021-10 TC 1

III A554 Deleted Bulletin No. 2021-20 2021-10 TC 1

III B408 Revised Bulletin No. 2021-20 2021-10 TC 1

III C143 Revised Bulletin No. 2021-20 2021-10 TC 8

III C146 Revised Bulletin No. 2021-20 2021-10 TC 8

III C646 Revised Bulletin No. 2021-20 2021-10 TC 1

III C648 Revised Bulletin No. 2021-20 2021-10 TC 1

III D102 Revised Bulletin No. 2021-20 2021-10 TC 1

III D103 Added Bulletin No. 2021-20 2021-10 TC 1

III D110 Revised Bulletin No. 2021-20 2021-10 TC 1

III D120 Revised Bulletin No. 2021-20 2021-10 TC 1

III D134 Revised Bulletin No. 2021-20 2021-10 TC 1

III D404 Revised Bulletin No. 2021-20 2021-10 TC 8

III D406 Revised Bulletin No. 2021-20 2021-10 TC 8

III D618 Revised Bulletin No. 2021-20 2021-10 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

Bulletin No. 2022-10

 18 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2021-10 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2021-10 ADR 13

USSGL

IV 123500 Revised Budgetary Proprietary Attribute Domain Value from "B" to "P" Bulletin No. 2021-20 2021-10 ATT TBL 2

IV 137400 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2021-10 ATT TBL 2

IV 137900 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2021-09 ATT TBL 2

IV 412250 Added Bulletin No. 2021-20 2021-10 ATT TBL 8

IV 423100 Added Authority Type attribute domain value "S" Bulletin No. 2021-20 2021-10 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None

V Line

V 1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 BS 9

V 6(new) Bulletin No. 2021-20 2021-10 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2022-10

 19 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 BS 9

V 7(new) Bulletin No. 2021-20 2021-10 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 BS 9

V 8(new) Bulletin No. 2021-20 2021-10 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 BS 9

V 11(new) Bulletin No. 2021-20 2021-10 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 13(new) Added line Bulletin No. 2021-20 2021-10 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 15(new) Added line Bulletin No. 2021-20 2021-10 BS 9

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 BS 9

V 19(new) Bulletin No. 2021-20 2021-10 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 BS 9

V 20(new) Bulletin No. 2021-20 2021-10 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 BS 9

V 23(new) Bulletin No. 2021-20 2021-10 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2022-10

 20 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 BS 9

V 24(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 BS 9

V 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 BS 9

V 26(new) Bulletin No. 2021-20 2021-10 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 BS 9

V 27(new) Bulletin No. 2021-20 2021-10 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 BS 9

V 28(new) Bulletin No. 2021-20 2021-10 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 BS 9

V 29(new) Bulletin No. 2021-20 2021-10 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 BS 9

V 31(new) Bulletin No. 2021-20 2021-10 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 BS 9

V 32(new) Bulletin No. 2021-20 2021-10 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 BS 9

V 35(new) Bulletin No. 2021-20 2021-10 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2021-10 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 BS 9

V 39(new) Bulletin No. 2021-20 2021-10 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 BS 9

V 40(new) Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2022-10

 21 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 BS 9

V 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 BS 9

V 43(new) Bulletin No. 2021-20 2021-10 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 BS 9

V 44(new) Bulletin No. 2021-20 2021-10 BS 9

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2021-10 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2021-10 SCNP 19

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V Header Revised Bulletin No. 2021-20 2021-10 SCNP 9

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2021-10 SCNP 9

V 17 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20(new) Bulletin No. 2021-20 2021-10 SCNP 9

Header Removed Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2021-10 SCNP 9

V 21(new) Bulletin No. 2021-20 2021-10 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2021-10 SCNP 9

Bulletin No. 2022-10

 22 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 22 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2021-10 SCNP 9

V 24 (new) Bulletin No. 2021-20 2021-10 SCNP 9

Footnote

V 8 Added Bulletin No. 2021-20 2021-10 SCNP

V Statement of Custodial Activity: 

Line

V 7 Added USSGL Account 137400 Bulletin No. 2021-20 2021-10 SCA 8

V 7 Added USSGL Account 137900 Bulletin No. 2021-20 2021-10 SCA 8

V 9 Added USSGL Account 137400 Bulletin No. 2021-20 2021-10 SCA 8

V 9 Added USSGL Account 137900 Bulletin No. 2021-20 2021-10 SCA 8

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1071 Added USSGL account 412250 Bulletin No. 2021-20 2021-10 SBR 8

V 1071 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SBR 1

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1010 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SF 133/Schedule P 1

V 1011 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SF 133/Schedule P 1

V 1034 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1042 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1046 Added Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1063 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1092 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1424 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1950 Revised the Transitioning Code attribute domain value from "X/K/N" to "X/N" for 

USSGL accounts 435500, 435600, and 435700

Bulletin No. 2021-20 2021-11 SF 133/Schedule P 1

V Footnote

Bulletin No. 2022-10

 23 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.5 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 RBS 9

VI 6(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 RBS 9

VI 7(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 RBS 9

VI 8(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 RBS 9

VI 11(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2022-10

 24 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 RBS 9

VI 19(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 RBS 9

VI 20(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 RBS 9

VI 22(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 RBS 9

VI 23(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 RBS 9

VI 24(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 RBS 9

VI 26(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 RBS 9

VI 27(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2022-10

 25 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 28(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 RBS 9

VI 29(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 RBS 9

VI 31(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 RBS 9

VI 32(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 RBS 9

VI 35(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 36(new) Added new line Bulletin No. 2021-20 2021-10 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 RBS 9

VI 39(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 RBS 9

VI 40(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 RBS 9

VI 43(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 RBS 9

VI 44(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI 12.11 Deleted Bulletin No. 2021-20 2021-10 RSNC 2

VI 13 Revised calculation description to remove line 12.11 Bulletin No. 2021-20 2021-10 RSNC 2

Bulletin No. 2022-10

 26 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (old) Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.21 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VII Validations and Edits 

VII Validations

Validation Number

VII 20 Revised Bulletin No. 2021-20 2021-11 VAL 15

Bulletin No. 2022-10

 27 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 32E Added pass exception for TAS 089 2018 2023 0228 Bulletin No. 2021-20 2021-08 VAL 6

VII 32E Added pass exception for TAS 020 X 1892 Bulletin No. 2021-20 2021-09 VAL 6

VII 46E Revised exception format Bulletin No. 2021-20 2021-11 VAL 6

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2021-08 VAL 6

VII 71E Added pass excption for TAS 069 X 8159 Bulletin No. 2021-20 2021-09 VAL 6

VII 90 Revised Bulletin No. 2021-20 2021-11 VAL 15

VII 90E Added pass exception for Fund Family 036 5287 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2021-08 VAL 6

VII 90E Added pass exception for Fund Family 012 1600 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2021-10 VAL 6

VII 90E Deleted Bulletin No. 2021-20 2021-11 VAL 15

VII 99E Added pass exceptions for TAS 019 011 2016 2017 1032 and 019 011 2016 2021 1032 

with USSGL account 419100

Bulletin No. 2021-20 2021-09 VAL 6

VII 99E Added pass exceptions for TAS 014 X 1109 with USSGL account 438400 Bulletin No. 2021-20 2021-10 VAL 6

VII 111E Added pass exception for Fund Family 028 8704 with USSGL account 427700 Bulletin No. 2021-20 2021-08 VAL 6

VII 111E Added pass exceptions for TAS 019 011 2016 2017 1032 and 019 011 2016 2021 1032 

with USSGL account 419100

Bulletin No. 2021-20 2021-09 VAL 6

VII 111E Added pass exceptions for TAS 014 X 1109 with USSGL account 438400 Bulletin No. 2021-20 2021-10 VAL 6

VII 118 Added USSGL account 113500; Revised name, description, and error message Bulletin No. 2021-20 2021-10 VAL 7

VII 118E Added pass exception for TAS 086 X 6501 001; Revised name and description Bulletin No. 2021-20 2021-10 VAL 7

VII 122E Added multiple pass exceptions Bulletin No. 2021-20 2021-08 VAL 6

VII 122E Added multiple pass exceptions; Revised exception format Bulletin No. 2021-20 2021-10 VAL 6

VII 123 Added Bulletin No. 2021-20 2021-08 VAL 15

VII Edits

Edit Number

VII 37 Added USSGL account 417590 Bulletin No. 2021-20 2021-11 EDIT 8

VII 38 Added USSGL account 423100; Revised Description Bulletin No. 2021-20 2021-11 EDIT 8

VII 43 Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

VII 150 Deleted Bulletin No. 2021-20 2021-10 EDIT 1

VII 153 Deleted Bulletin No. 2021-20 2021-10 EDIT 1

Bulletin No. 2021-20

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I 412250 Added Bulletin No. 2021-20 2022-01 COA 8

II USSGL Accounts and Definitions:

II 113500 Revised Bulletin No. 2021-20 2022-01 DEF 7

II 113510 Revised Bulletin No. 2021-20 2022-01 DEF 7

II 412250 Added Bulletin No. 2021-20 2022-01 DEF 8

III USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-20 2022-01 TC 1

III A123 Revised Bulletin No. 2021-20 2022-01 TC 1

Bulletin No. 2022-10

 28 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III A195 Revised Bulletin No. 2021-20 2022-01 TC 8

III A252 Added Bulletin No. 2021-20 2022-01 TC 8

III A253 Added Bulletin No. 2021-20 2022-01 TC 8

III A474 Revised Bulletin No. 2021-20 2022-01 TC 1

III A478 Revised Bulletin No. 2021-20 2022-01 TC 1

III A552 Deleted Bulletin No. 2021-20 2022-01 TC 1

III A554 Deleted Bulletin No. 2021-20 2022-01 TC 1

III B408 Revised Bulletin No. 2021-20 2022-01 TC 1

III C143 Added Bulletin No. 2021-20 2022-01 TC 8

III C146 Added Bulletin No. 2021-20 2022-01 TC 8

III D102 Revised Bulletin No. 2021-20 2022-01 TC 1

III D103 Added Bulletin No. 2021-20 2022-01 TC 1

III D110 Revised Bulletin No. 2021-20 2022-01 TC 1

III D120 Revised Bulletin No. 2021-20 2022-01 TC 1

III D134 Revised Bulletin No. 2021-20 2022-01 TC 1

III D404 Added Bulletin No. 2021-20 2022-01 TC 8

III D406 Added Bulletin No. 2021-20 2022-01 TC 8

III D618 Revised Bulletin No. 2021-20 2022-01 TC 1

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2022-01 ADR 13

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2022-01 ADR 13

USSGL

IV 123500 Revised Budgetary Proprietary Attribute Domain Value from "B" to "P" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 137400 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 137900 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 412250 Added Bulletin No. 2021-20 2022-01 ATT TBL 8

IV 413810 Added Authority Type attribute domain value "P" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 423100 Added Authority Type attribute domain value "S" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 439502 Revised Authority Type attribute domain from "P/S" to "D/P/R/S" and Fund Type 

attribute domain value from "EG/EP/ER/ES/ET" to "EG/EP/ER/ES/ET/TR"

Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 439703 Added Prior Year attribute domain value "X" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 449000 Revised Debit/Credit attribute domain value from "D/C" to "C" Bulletin No. 2021-20 2022-01 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

Bulletin No. 2022-10

 29 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 BS 9

V 6(new) Bulletin No. 2021-20 2022-01 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 BS 9

V 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 BS 9

V 7(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 BS 9

V 8(new) Bulletin No. 2021-20 2022-01 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 BS 9

V 11(new) Bulletin No. 2021-20 2022-01 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 13(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 15(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 BS 9

V 19(new) Bulletin No. 2021-20 2022-01 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2022-10

 30 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 20(new) Bulletin No. 2021-20 2022-01 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 BS 9

V 23(new) Bulletin No. 2021-20 2022-01 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 BS 9

V 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 BS 9

V 24(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 BS 9

V 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 BS 9

V 26(new) Bulletin No. 2021-20 2022-01 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 BS 9

V 27(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 BS 9

V 28(new) Bulletin No. 2021-20 2022-01 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 BS 9

V 29(new) Bulletin No. 2021-20 2022-01 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2022-10

 31 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 31(new) Bulletin No. 2021-20 2022-01 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 BS 9

V 32(new) Bulletin No. 2021-20 2022-01 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 BS 9

V 35(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2022-01 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 BS 9

V 39(new) Bulletin No. 2021-20 2022-01 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 BS 9

V 40(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 BS 9

V 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 BS 9

V 43(new) Bulletin No. 2021-20 2022-01 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 BS 9

V 44(new) Bulletin No. 2021-20 2022-01 BS 9

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

Line

V None SNC

Footnote

V None SNC

Bulletin No. 2022-10

 32 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Changes in Net Position:

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2022-01 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2022-01 SCNP 19

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V Header Revised Bulletin No. 2021-20 2022-01 SCNP 9

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2022-01 SCNP 9

V 17 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20(new) Bulletin No. 2021-20 2022-01 SCNP 9

Header Removed Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2022-01 SCNP 9

V 21(new) Bulletin No. 2021-20 2022-01 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 22 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 23 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2022-01 SCNP 9

V 24 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V Footnote

V 8 Added Bulletin No. 2021-20 2022-01 SCNP

Statement of Custodial Activity: 

V Line

V 7 Added USSGL Account 137400 Bulletin No. 2021-20 2022-01 SCA 8

V 7 Added USSGL Account 137900 Bulletin No. 2021-20 2022-01 SCA 8

V 9 Added USSGL Account 137400 Bulletin No. 2021-20 2022-01 SCA 8

V 9 Added USSGL Account 137900 Bulletin No. 2021-20 2022-01 SCA 8

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

Bulletin No. 2022-10

 33 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1071 Added USSGL accounts 412250 and 439703 Bulletin No. 2021-20 2022-01 SBR 8

V 1071 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SBR 1

V 1290 Added USSGL account 413810 Bulletin No. 2021-20 2022-01 SBR 8

V 1290 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SBR 1

V 2404(old) Revised line number from 2404 to 2405 Bulletin No. 2021-20 2022-01 SBR 8

V 2405(new)

V 2405 Added USSGL account 449000 Bulletin No. 2021-20 2022-01 SBR 8

Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1010 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1011 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1034 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1042 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1046 Added Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1063 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1066 Added USSGL account 439703; Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1070 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1092 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1154 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to "ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1160 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1201 Added USSGL account 413810 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

1254 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to "ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1260 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1424 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1432 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1440 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1532 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1540 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1632 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1640 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1750 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1850 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1900 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1910 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1950 Revised Transitioning Code attribute domain value from "X/K/N" to "X/N" for USSGL 

accounts 435500, 435600, and 435700

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

Bulletin No. 2022-10

 34 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2404 Revised line title; Revised Debit/Credit attribute domain value from "D/C" to "C", 

Reimbursable Flag attribute domain value from "D/R" to "D", BEA Category Code 

attribute domain value from "D/M" to "M", Transitioning Code attribute domain value 

from "X/N" to "N" and Financing Account Code attribute domain value from "D/G/N" to 

"D/G" for USSGL account 449000 with Fund Type attribute domain value "EP/ER"; 

Revised Debit/Credit attribute domain value from "D/C" to "C" and Fund Type attribute 

domain value from EC/EG/EM/ES/ET/TR" to EC/EG/EM/EP/ER/ES/ET/TR" for 

USSGL account 449000 with Financing Account Code attribute domain value "N".

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2412 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2490 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2500 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4000 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4060 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4090 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.5 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 RBS 9

VI 6(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 RBS 9

VI 7(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2022-10

 35 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 8(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 RBS 9

VI 11(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 RBS 9

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 RBS 9

VI 19(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 RBS 9

VI 20(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 RBS 9

VI 22(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 RBS 9

VI 23(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 RBS 9

VI 24(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2022-10

 36 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 26(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 RBS 9

VI 27(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 RBS 9

VI 28(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 RBS 9

VI 29(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 RBS 9

VI 31(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 RBS 9

VI 32(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 RBS 9

VI 33(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 RBS 9

VI 35(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(new) Added new line Bulletin No. 2021-20 2022-01 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 RBS 9

VI 39(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 RBS 9

VI 40(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2022-10

 37 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 RBS 9

VI 43(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 RBS 9

VI 44(new) Bulletin No. 2021-20 2022-01 RBS 9

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

VI 12.11 Deleted Bulletin No. 2021-20 2022-01 RSNC 2

VI 13 Revised calculation description to remove line 12.11 Bulletin No. 2021-20 2022-01 RSNC 2

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Column

VI None RSOCNP

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.20 (old) Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.21 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

Bulletin No. 2022-10

 38 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 20 Revised Bulletin No. 2021-20 2022-01 VAL 15

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2022-01 VAL 6

VII 71E Added pass excption for TAS 069 X 8159 Bulletin No. 2021-20 2022-01 VAL 6

VII 90 Revised Bulletin No. 2021-20 2022-01 VAL 15

VII 90E Deleted Bulletin No. 2021-20 2022-01 VAL 15

VII 99E Added multiple pass exceptions Bulletin No. 2021-20 2022-01 VAL 6

VII 111E Added multiple pass exceptions Bulletin No. 2021-20 2022-01 VAL 6

VII 118 Added USSGL account 113500; Revised name, description, and error message Bulletin No. 2021-20 2022-01 VAL 7

VII 118E Added pass exception for TAS 086 X 6501 001; Revised name and description Bulletin No. 2021-20 2022-01 VAL 7

VII 122E Added mulitple pass exceptions; Revised exception format Bulletin No. 2021-20 2022-01 VAL 6

VII 123 Added Bulletin No. 2021-20 2022-01 VAL 15

Edits

VII Edit Number

VII 37 Added USSGL account 417590 Bulletin No. 2021-20 2022-01 EDIT 2

VII 38 Added USSGL account 423100; Revised Description Bulletin No. 2021-20 2022-01 EDIT 2

VII 43 Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

VII 67 Deleted Business Event Type Codes "COLAVDEC" and "COLAVINC" Bulletin No. 2021-20 2022-01 EDIT 15

VII 150 Deleted Bulletin No. 2021-20 2022-01 EDIT 1

VII 153 Deleted Bulletin No. 2021-20 2022-01 EDIT 1

Bulletin No. 2021-17

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

Bulletin No. 2022-10

 39 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I 137400 Added Bulletin No. 2021-17 2021-09 COA 8

I 137900 Added Bulletin No. 2021-17 2021-09 COA 8

II USSGL Accounts and Definitions:

II 137400 Added Bulletin No. 2021-17 2021-09 DEF 8

II 137900 Added Bulletin No. 2021-17 2021-09 DEF 8

III USSGL Account Transactions:

III A220 Revised Bulletin No. 2021-17 2021-09 TC 1

III A708 Revised Bulletin No. 2021-17 2021-09 TC 1

III B110 Revised Bulletin No. 2021-17 2021-09 TC 1

III B115 Added Bulletin No. 2021-17 2021-09 TC 1

III D440 Added Bulletin No. 2021-17 2021-09 TC 3

III D442 Added Bulletin No. 2021-17 2021-09 TC 3

III E408 Revised Bulletin No. 2021-17 2021-09 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Revised Disaster Emergency Fund Code attribute domain value from "V - 

Disaster/Emergency/Wildfire Suppression" to "V - Nonemergency PL 117-2"

Bulletin No. 2021-17 2021-06 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "Y - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "Z - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "V - 

Disaster/Emergency/Wildfire Suppression" to "V - Nonemergency PL 117-2"

Bulletin No. 2021-17 2021-06 ATT TBL 13

IV Added Disaster Emergency Fund Code attribute domain value "Y - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ATT TBL 13

IV Added Disaster Emergency Fund Code attribute domain value "Z - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ATT TBL 13

USSGL

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q/R/S/T/U/V/W" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T/U/V/W/X/Y/Z" for all Budgetary USSGL 

Accounts

Bulletin No. 2021-17 2021-09 ATT TBL 13

599700 Added Budgetary Impact Indicator attribute domain values "D/E" Bulletin No. 2021-17 2021-09 ATT TBL 10

719000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

Bulletin No. 2021-17 2021-09 ATT TBL 14

729000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

Bulletin No. 2021-17 2021-09 ATT TBL 14

Bulletin No. 2022-10

 40 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None

V Optional (2020)Balance Sheet:

V Column

V None BS

Line

V 8 Added USSGL account 137400 Bulletin No. 2021-17 2021-09 BS 8

V 8 Added USSGL account 137900 Bulletin No. 2021-17 2021-09 BS 8

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V 15 Revised Budgetary Impact Indicator attribute domain value from blank to "D" for 

USSGL account 599700

Bulletin No. 2021-17 2021-06 SCNP 10

V 22 Added USSGL account 599700 Bulletin No. 2021-17 2021-06 SCNP 10

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

Bulletin No. 2022-10

 41 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1071 Revised Begin/End attribute domain value from "B" to "E", and Fed/Nonfed attribute 

domain value from "E" to "F" and added footnote 3 to USSGL account 422100 with 

Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute domain value 

from "E" to "F" for USSGL account 425100 with Fund Type attribute domain value 

"EP"

Bulletin No. 2021-17 2021-06 SBR 1

V 1071 Added USSGL account 419000 with Financing Account Code attribute domain value 

"D" and footnote 3

Bulletin No. 2021-17 2021-07 SBR 1

V 1890 Revised Fed/Nonfed attribute domain value from "E" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SBR 1

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1000 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1010 Revised Fund Type attribute domain value from "EG/EP" to "EG/EP/ER" for USSGL 

account 419000

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1011 Revised Fund Type attribute domain value from "EG/EP" to "EG/EP/ER" for USSGL 

account 419000

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

1011 Revised Fund Type attribute domain value from "EG/ER/ES" to "EG/EP/ER/ES" for 

USSGL account 419000 with BEA CAT Code attribute domain value "D" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

V 1020 Added USSGL account 422100 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "G"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1020 Added USSGL account 419000 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "D"

Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

V 1020 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1084 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1700 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1700 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1800 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

Bulletin No. 2022-10

 42 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1801 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 3060 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 3070 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 3090 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4030 Added footnote 12 to USSGL account 427700 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4033 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4033 Added footnote 12 to USSGL accounts 426100 and 426600 with Fund Type attribute 

domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4034 Added footnote 12 to USSGL account 426000 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4052 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4052 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4120 Added footnote 12 to USSGL account 427700 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4123 Added footnote 12 to USSGL accounts 426100 and 426600 with Fund Type attribute 

domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4124 Added footnote 12 to USSGL account 426000 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4140 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4142 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 5312 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

Bulletin No. 2022-10

 43 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5314 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5332 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5334 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5342 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5344 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V Footnote

V 11 Added Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 12 Added Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 6.3 Added Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.4 Added Bulletin No. 2021-17 2021-06 RSOCNP 3

Bulletin No. 2022-10

 44 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 6.3(old) Revised line number from 6.3 to 6.5 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.5(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.4(old) Revised line number from 6.4 to 6.6 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.6(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

6.6 Revised Budgetary Impact Indicator attribute domain value from blank to "D/E" for 

USSGL account 599700

Bulletin No. 2021-17 2021-09 RSOCNP 10

VI 6.5(old) Revised line number from 6.5 to 6.7 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.7(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.6(old) Revised line number from 6.6 to 6.8 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.8(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.7(old) Revised line number from 6.7 to 6.9 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.9(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.8(old) Revised line number from 6.8 to 6.10 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.10(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.9(old) Revised line number from 6.9 to 6.11 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.11(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 089 2020 2021 0213 Bulletin No. 2021-17 2021-06 VAL 6

VII 46E Added pass exception for Fund Family 014 2106; Deleted temporary TAS specific 

exceptions

Bulletin No. 2021-17 2021-06 VAL 1

VII 46E Deleted temporary TAS specific exceptions Bulletin No. 2021-17 2021-07 VAL 1

VII 69E Added pass exception for TAS 014 X 5740 with USSGL account 411900 Bulletin No. 2021-17 2021-07 VAL 6

VII 78E Added Bulletin No. 2021-17 2021-06 VAL 6

VII 84E Added pass exceptions for TAS 072 X 4266 and 077 4485 Bulletin No. 2021-17 2021-06 VAL 6

VII 90 Added domain values "Y" and "Z" Bulletin No. 2021-17 2021-09 VAL 23

VII 90E Added multiple pass exceptions Bulletin No. 2021-17 2021-05 VAL 6

VII 90E Added multiple pass exceptions Bulletin No. 2021-17 2021-06 VAL 6

VII 90E Added multiple pass exceptions Bulletin No. 2021-17 2021-07 VAL 6

VII 99E Added multiple pass exceptions Bulletin No. 2021-17 2021-05 VAL 6

VII 99E Added pass exception for TAS 014 X 0102 with USSGL account 439300 Bulletin No. 2021-17 2021-05 VAL 6

VII 99E Added pass exception for TAS 077 X 4483 with USSGL account 419000 Bulletin No. 2021-17 2021-08 VAL 6

VII 111E Added pass exception for Fund Family 003 5175 with USSGL account 428700 Bulletin No. 2021-17 2021-06 VAL 6

VII 122 Added Bulletin No. 2021-17 2021-08 VAL 1

VII 122E Added Bulletin No. 2021-17 2021-08 VAL 1

VII Edits

Edit Number

VII 22 Added USSGL accounts 137400 and 137900 Bulletin No. 2021-17 2021-09 EDIT 8

VII 23 Added USSGL accounts 137400 and 137900 Bulletin No. 2021-17 2021-09 EDIT 8

VII 43 Added new lines 6.3 and 6.4 Bulletin No. 2021-17 2021-06 EDIT 3

VII 45 Added Closing Groups 137400 and 137900; Added USSGL accounts 137400 and 

137900 to their respective Closing Group

Bulletin No. 2021-17 2021-09 EDIT 8

Bulletin No. 2022-10

 45 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 49 Added Business Event Type Codes "APLAE" and "APLS" Bulletin No. 2021-17 2021-07 EDIT 1

VII 50 Added Business Event Type Codes "APLAE" and "APLS" Bulletin No. 2021-17 2021-07 EDIT 1

VII 133 Added Business Event Type Codes "DISBCA" and "DISBCAAJ" Bulletin No. 2021-17 2021-09 EDIT 24

VII 138 Added Bulletin No. 2021-17 2021-09 EDIT 13

VII 139 Added Bulletin No. 2021-17 2021-09 EDIT 13

VII 140 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 141 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 142 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 143 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 144 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 145 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 146 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 147 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 148 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 149 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 150 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 151 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 152 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 153 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 154 Added Bulletin No. 2021-17 2021-08 EDIT 1

VII 155 Added Bulletin No. 2021-17 2021-08 EDIT 1

Bulletin No. 2021-17

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I 413810 Added Bulletin No. 2021-17 2022-01 COA 8

I 414200 Revised Bulletin No. 2021-17 2022-01 COA 8

I 414202 Added Bulletin No. 2021-17 2022-01 COA 8

I 414203 Added Bulletin No. 2021-17 2022-01 COA 8

I 421100 Added Bulletin No. 2021-17 2022-01 COA 8

I 426900 Added Bulletin No. 2021-17 2022-01 COA 8

I 439502 Added Bulletin No. 2021-17 2022-01 COA 8

I 439503 Added Bulletin No. 2021-17 2022-01 COA 8

I 439700 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439701 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439702 Added Bulletin No. 2021-17 2022-01 COA 8

I 439703 Added Bulletin No. 2021-17 2022-01 COA 8

I 439800 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439801 Added Bulletin No. 2021-17 2022-01 COA 8

I 445000 Revised Bulletin No. 2021-17 2022-01 COA 8

I 449000 Added Bulletin No. 2021-17 2022-01 COA 8

USSGL Accounts and Definitions:

II 413810 Added Bulletin No. 2021-17 2022-01 DEF 8

II 414200 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 414202 Added Bulletin No. 2021-17 2022-01 DEF 8

Bulletin No. 2022-10

 46 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 414203 Added Bulletin No. 2021-17 2022-01 DEF 8

II 421100 Added Bulletin No. 2021-17 2022-01 DEF 8

II 426900 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439502 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439503 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439700 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439701 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439702 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439703 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439800 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439801 Added Bulletin No. 2021-17 2022-01 DEF 8

II 445000 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 449000 Added Bulletin No. 2021-17 2022-01 DEF 8

USSGL Account Transactions:

III A102 Revised Bulletin No. 2021-17 2022-01 TC 8

III A114 Revised Bulletin No. 2021-17 2022-01 TC 8

III A115 Added Bulletin No. 2021-17 2022-01 TC 8

III A117 Added Bulletin No. 2021-17 2022-01 TC 8

III A118 Revised Bulletin No. 2021-17 2022-01 TC 8

III A121 Added Bulletin No. 2021-17 2022-01 TC 8

III A123 Revised Bulletin No. 2021-17 2022-01 TC 8

III A128 Revised Bulletin No. 2021-17 2022-01 TC 8

III A140 Revised Bulletin No. 2021-17 2022-01 TC 8

III A142 Revised Bulletin No. 2021-17 2022-01 TC 8

III A143 Revised Bulletin No. 2021-17 2022-01 TC 8

III A149 Added Bulletin No. 2021-17 2022-01 TC 8

III A150 Added Bulletin No. 2021-17 2022-01 TC 8

III A161 Revised Bulletin No. 2021-17 2022-01 TC 8

III A162 Added Bulletin No. 2021-17 2022-01 TC 8

III A163 Revised Bulletin No. 2021-17 2022-01 TC 8

III A164 Revised Bulletin No. 2021-17 2022-01 TC 8

III A165 Revised Bulletin No. 2021-17 2022-01 TC 8

III A167 Revised Bulletin No. 2021-17 2022-01 TC 8

III A168 Added Bulletin No. 2021-17 2022-01 TC 8

III A176 Added Bulletin No. 2021-17 2022-01 TC 8

III A177 Revised Bulletin No. 2021-17 2022-01 TC 8

III A178 Revised Bulletin No. 2021-17 2022-01 TC 8

III A182 Added Bulletin No. 2021-17 2022-01 TC 8

III A213 Revised Bulletin No. 2021-17 2022-01 TC 8

III A402 Revised Bulletin No. 2021-17 2022-01 TC 8

III A468 Revised Bulletin No. 2021-17 2022-01 TC 8

III A470 Revised Bulletin No. 2021-17 2022-01 TC 8

III A702 Revised Bulletin No. 2021-17 2022-01 TC 8

III B121 Revised Bulletin No. 2021-17 2022-01 TC 8

III C109 Revised Bulletin No. 2021-17 2022-01 TC 8

III D108 Revised Bulletin No. 2021-17 2022-01 TC 8

III D625 Added Bulletin No. 2021-17 2022-01 TC 8

Bulletin No. 2022-10

 47 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III F104 Revised Bulletin No. 2021-17 2022-01 TC 8

III F112 Revised Bulletin No. 2021-17 2022-01 TC 8

III F114 Revised Bulletin No. 2021-17 2022-01 TC 8

III F116 Revised Bulletin No. 2021-17 2022-01 TC 8

III F118 Revised Bulletin No. 2021-17 2022-01 TC 8

III F129 Added Bulletin No. 2021-17 2022-01 TC 8

III F302 Revised Bulletin No. 2021-17 2022-01 TC 8

III F319 Added Bulletin No. 2021-17 2022-01 TC 8

III F397 Added Bulletin No. 2021-17 2022-01 TC 8

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Credit Cohort Year Added attribute domain value "2023" Bulletin No. 2021-17 2022-01 ADR 5

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

Credit Cohort Year Added attribute domain value "2023" Bulletin No. 2021-17 2022-01 ADR 5

USSGL

IV 406000 Added Fed/Nonfed attribute domain value "N" Bulletin No. 2021-17 2022-01 ATT TBL 1

IV 407000 Added Fed/Nonfed attribute domain value "E/F" Bulletin No. 2021-17 2022-01 ATT TBL 1

Revised Credit Cohort Year attribute domain value from "1001/1992-2022" to 

"1001/1992-2023" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 

408100, 408200, 408300, 412000, 412500, 414100, 414200. 414201, 414300, 414400, 

414500, 414600, 414700, 414800, 414900, 415100, 415200, 416000, 416500, 418000, 

418300. 419500, 420100, 421000, 421500, 422100, 422200, 422300, 422500, 423000, 

423100, 423200, 423300, 423400. 425100, 425200, 425300, 425400, 425500, 426000, 

426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 

427600, 427700, 428300. 428500, 428600. 428700, 431000, 439500, 445000, 449000, 

451000, 459000, 461000, 462000, 465000, 469000, 470000, 472000, 480100, 480200. 

483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 493100, 497100, 

497200, 498100, 498200

Bulletin No. 2021-17 2022-01 ATT TBL 5

 

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

Statement of Net Cost:

V Column

Bulletin No. 2022-10

 48 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SNC

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1071 Added USSGL accounts 414202 and 414203 Bulletin No. 2021-17 2022-01 SBR 8

V 1071 Revised Fund Type attribute domain value from "EP/ER" to "EP" and Financing 

Account Code attribute domain value from "D/G" to "G" for USSGL account 422100 

with Begin/End attribute domain value "B"; Revised Fund Type attribute domain value 

from "EC/EG/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/TR" for USSGL accounts 

426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

V 1290 Added USSGL accounts 439502 and 439702 Bulletin No. 2021-17 2022-01 SBR 8

V 1890 Added USSGL accounts 421100, 439502, and 439801 Bulletin No. 2021-17 2022-01 SBR 8

V 1890 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL account 407000; Deleted USSGL 

account 422100 with Financing Account Code "D/G" and "D"; Revised Fund Type 

attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

V 4190 Added USSGL account 426900 Bulletin No. 2021-17 2022-01 SBR 8

V 4190 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Bulletin No. 2022-10

 49 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SF 133/Schedule P

V Line

V 1000 Deleted USSGL account 422100 with footnote "3,6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1020 Deleted USSGL account 428300 with footnote "6"; Revised Fund Type attribute domain 

value from "EC/EG/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/TR" for USSGL 

accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1023 Added USSGL accounts 414202 and 414203 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1066 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1084 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1154 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1254 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1432 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1532 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1632 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1700 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1740 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL account 407000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1743 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1800 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1801 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1840 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL account 407000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1840 Added USSGL account 421100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1843 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 2404 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 3060 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 3061 Deleted USSGL account 428300 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 3070 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4030 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4033 Added USSGL account 426900 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 4033 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426100 and 426600

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4034 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 426000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4052 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4056 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL account 407000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4120 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4123 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426100 and 426600

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

Bulletin No. 2022-10

 50 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4124 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 426000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4140 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4142 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4146 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL account 407000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4146 Added USSGL account 421100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 5311 Deleted USSGL account 422100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5314 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5331 Deleted USSGL account 422100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5334 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V Footnote SF 133/Schedule P

V 6 Revised from "Permutation available through FY 2021-12 GTAS Reporting Window 

(including FY 2021-12 GTAS revision window)" to "Permutation available through FY 

2022-12 GTAS Reporting Window (including FY 2022-12 GTAS revision window.)"

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 11 Deleted Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 12 Deleted Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Bulletin No. 2022-10

 51 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validation Number

VII 27 Added Credit Cohort Year 2022 Bulletin No. 2021-17 2022-01 VAL 5

VII 27E Added pass exceptions for Credit Cohort Year 2023; Deleted pass exceptions for Credit 

Cohort Year 2022

Bulletin No. 2021-17 2022-01

VAL

5

VII 84E Deleted pass exceptions for TAS 072 X 4266 and 077 4485 Bulletin No. 2021-17 2022-01 VAL 6

VII 99E Deleted pass exceptions Bulletin No. 2021-17 2022-01 VAL 1

VII 111E Deleted pass exceptions Bulletin No. 2021-17 2022-01 VAL 1

VII 121 Added Bulletin No. 2021-17 2022-01 VAL 8

VII 121E Added Bulletin No. 2021-17 2022-01 VAL 8

VII Edits

VII Edit Number

VII 21 Added USSGL accounts 413810, 414202, 414203, and 426900 to Closing Group 

420100

Bulletin No. 2021-17 2022-01 EDIT 8

VII 24 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 69 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 70 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 71 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 72 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 73 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 100 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 101 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 102 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 103 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 104 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 105 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 106 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 107 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 118 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 119 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

Bulletin No. 2022-10

 52 March 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 120 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 121 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 122 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 123 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 134 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 135 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 136 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 137 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 138 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

VII 139 Added USSGL accounts 413810, 414202, 414203, 421100, 426900, 439502, 439503, 

439702, 439703, 439801, and 449000

Bulletin No. 2021-17 2022-01 EDIT 8

Bulletin No. 2022-10

 53 March 2022
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2022-10

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is made per Agency Request to allow 599700 activity to reflect whether there is budgetary impact or not.

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 117-31.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Change is related to GTAS code changes or enhancements.

16 Change is related to the addition of new BETCs

17 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

18 Change is a part of proposed analytical edit development based on prior period results

19 Updates required to provide clarification to agencies.

Bulletin No. 2022-10

 54

March 2022